✔ 最佳答案
1. Anti-virus software is regarded as an expense. No need to capitalise it as the cost is very small and it is not a depreciable asset with an economic useful life.
2. Domain/email storage fee is a charge made by a internet service provider (ISP) on a yearly basis. Your company has a domain website and the ISP also providing the email accounts. These are all expenses by Dr. Domain/email storage charge, an expense account.
3. For easy accounting and tracing, you Dr. Insurance when it is paid. And, you have to tranfer out the portion of expense not related to current year by Dr. Prepaid Insurance Cr. Insurance at the financial year end closing.
